求翻译——关于成本核算指南 其中的一段(第3大段,前2段分别是讲完成成本边际成本、标准成本的)英文如下: 10
currentrelevanceitmustbepossible,inaneconomicmanner,todeterminethecostsonthebasisofcu...
current relevance
it must be possible, in an economic manner, to determine the costs on the basis of current quantities and values absorbed, as well as to derive normal costs for future periods.
the updating of the standard costing calculation(calculation formula), based on the budget provided, should be carried out annually, as early as possible in the new financial year.
for the purposes of monitoring the notional cost absorption, actual and budgeted costs must be monitored at least once a year(subsequent calculation). 展开
it must be possible, in an economic manner, to determine the costs on the basis of current quantities and values absorbed, as well as to derive normal costs for future periods.
the updating of the standard costing calculation(calculation formula), based on the budget provided, should be carried out annually, as early as possible in the new financial year.
for the purposes of monitoring the notional cost absorption, actual and budgeted costs must be monitored at least once a year(subsequent calculation). 展开
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